【正文】 starting from the accounting standards and relative guidance, and the financial department should properly modify or perfect the standards according to the problems existing in the implementation or the standards with large manipulation space. Specially, to reduce the asset impairment accounting manipulation space is not to limit the accounting policy selection of the enterprise. For example, when test the impairment, some assets need to be reclassified according to their importance, and this classification could be flexible, and the final asset impairment results are multiple. Therefore, the importance should be defined scientifically and reasonably, for example, when the sum of the asset achieves certain proportion of the total asset, the enterprise should test whether the asset has the impairment alone. This regulation doesn’t mean that the enterprise should classify the assets according to the importance, but mean that the classification reference should be more definite, so the manmade manipulation space of the asset impairment accounting could be reduced. The confirmation of assets impairment needs not only sufficiently perfect standards, but also sufficiently active and developed exterior market of assets, and it is generally implemented by the book value and the market value of the asset, and the book value is a kind of recorded value which could be easily obtained by the book, but the market value is influenced by many factors, and it has many implementation modes. For example, according to the market value of the stock could be measured according to the achievable net realizable value of the holding stock. In addition, the fixed asset could be measured according to the receivable amount which could be drawn back by using the asset continually or disposing it once. It is obvious that the nicety of the asset impairment confirmation is decided by the exact market measurement of the asset value, which is very important for the confirmation. At present, paring with the nonfinancial asset, the market value of the financial asset is easier to be confirmed, but there still are many uncertain factors. Most nonfinancial assets lack in active trading market and the acquirement of the market value information is more difficult. It is a plex system engineer to cultivate the active trading market of assets, which es down to many factors. In the short term, the author thinks that the asset transfer experience of the financial enterprises could be used for references, and cities could found the enterprise asset evaluation and trade center, and as a service agency, the center should persist in the market operation standards, and serve enterprises to confirm the asset value and transfer the assets. Relative departments could constitute relative laws or regulations, and relative asset trading market will emerge to adapt the development of the economy, and relative governmental departments should mainly cultivate relative markets of asset trading for enterprises and promote the formation of the enterprise asset trading market.譯文：資產(chǎn)的價值從根本上決定了市場經(jīng)濟(jì)和經(jīng)濟(jì)交易和事件發(fā)生,因為資產(chǎn)的真正價值應(yīng)該意識到或證明了未來交易或事件。資產(chǎn)減值的理論基礎(chǔ)存在于兩個方面。作為一種經(jīng)濟(jì)體制,市場經(jīng)濟(jì)就能夠與自給自足的計劃經(jīng)濟(jì)和混合經(jīng)濟(jì),也不是中國的理論創(chuàng)新,它在西方經(jīng)濟(jì)學(xué)的早期已經(jīng)存在。比較與其他經(jīng)濟(jì)體制,市場經(jīng)濟(jì)已經(jīng)非常不同的角色。市場經(jīng)濟(jì)特別提倡自由競爭，根據(jù)這一理論,所有企業(yè)和用戶可以爭奪市場資源和產(chǎn)品,如資本、技術(shù)、人才,土地,和信息,競爭的結(jié)果是參與各方可以最大化自己的利益。這種不確定性來自“看不見的手”的調(diào)節(jié)和市場經(jīng)濟(jì)本身的波動。自由肯定會引起不確定性的存在,與不確定性也體現(xiàn)了市場經(jīng)濟(jì)的本質(zhì)特征,即自由。因此,未來交易或事件發(fā)生在市場經(jīng)濟(jì)將為企業(yè)帶來不確定的經(jīng)濟(jì)效益,不僅企業(yè)也是會計人員不能保證,因此,不確定性的未來經(jīng)濟(jì)利益可能產(chǎn)生未來經(jīng)濟(jì)利益將低于每年的資產(chǎn),資產(chǎn)減值發(fā)生。當(dāng)然,損害可能不會發(fā)生,和價值的增加價值的維護(hù)可能發(fā)生。因此,市場經(jīng)濟(jì)的基本特征將決定資產(chǎn)的價值可能會改變(包括資產(chǎn)減值)。理論來說,障礙存在于所有的資產(chǎn),包括貨幣資本。目前,中國的新標(biāo)準(zhǔn)主要規(guī)范資產(chǎn)減值的項目和范圍,這些資產(chǎn)包括交易金融資產(chǎn),應(yīng)收賬款,存貨,可供出售金融資產(chǎn)、持有至到期投資、長期股權(quán)投資,投資房地產(chǎn)、固定資產(chǎn)、在建工程,工程材料,生產(chǎn)性生物資產(chǎn),石油和天然氣資產(chǎn),無形資產(chǎn)和商譽。應(yīng)確認(rèn)的資產(chǎn)減值新標(biāo)準(zhǔn)主要有以下字符。資產(chǎn)減值的范圍幾乎包括所有資產(chǎn)項目。因為標(biāo)準(zhǔn)難以掌握和操作,所以一些資產(chǎn)貨幣資本和長期待攤費用等項目沒有新標(biāo)準(zhǔn)中需要確認(rèn)資產(chǎn)減值。有很多資產(chǎn)減值項目,也有很多復(fù)雜的原因誘發(fā)資產(chǎn)減值,包括企業(yè)的內(nèi)部原因和外部原因的企業(yè)。這些原因可能來自不僅市場的管理機(jī)構(gòu),而且整個市場的環(huán)境。例如,當(dāng)確認(rèn)消耗庫存的障礙,不僅產(chǎn)品股票的市場價格,也從股票預(yù)測完成成本生產(chǎn)的產(chǎn)品應(yīng)考慮股票。企業(yè)很難控制市場價格,由產(chǎn)品供求關(guān)系的影響,消費者的消費在整個經(jīng)濟(jì)市場。但預(yù)計完工成本是影響內(nèi)部生產(chǎn)技術(shù)和管理。根據(jù)資產(chǎn)的特點和會計的確認(rèn)和計量的要求標(biāo)準(zhǔn),以下代表將討論資產(chǎn)減值會計操縱空間。作者認(rèn)為,金融資產(chǎn)的減值操作空間交易主要是分類的交易可以選擇金融資產(chǎn)。一旦一種金融資產(chǎn)分為交易金融資產(chǎn),它不能被分成另一種金融資產(chǎn)。例如,減少市場價格的影響對當(dāng)前企業(yè)的利潤,吸引投資者,企業(yè)可以直接任命的管理資產(chǎn)屬于交易的金融資產(chǎn)為可供出售金融資產(chǎn)和可供出售金融資產(chǎn)的公允價值將不影響損益。一旦資產(chǎn)分為交易金融資產(chǎn),這將是在活躍的交易市場,如股票和債券,及其公允價值可以很容易地獲得在任何時候,在測量結(jié)束,交易的收盤價金融資產(chǎn)公允價值,因此不考慮資本市場的投資者的操作條件,測量和是公平的,它代表了交易金融資產(chǎn)的價值,從這一點上看,企業(yè)的操作空間是有限的。因為會計準(zhǔn)則可以提供會計操縱的空間,所以減少資產(chǎn)減值會計操縱空間需要從會計準(zhǔn)則和相關(guān)指導(dǎo),和金融部門應(yīng)該適當(dāng)修改或完善的標(biāo)準(zhǔn)根據(jù)實現(xiàn)或標(biāo)準(zhǔn)中存在的問題與大的操作空間。特別,減少資產(chǎn)減值會計操縱空間并不是限制企業(yè)的會計政策選擇。例如,當(dāng)測試障礙,一些資產(chǎn)需要根據(jù)他們的重要性進(jìn)行了重新分類,這種分類可以靈活,多個資產(chǎn)減值的最終結(jié)果。因此,應(yīng)科學(xué)、合理地定義的重要性,例如,當(dāng)資產(chǎn)的總和達(dá)到一定比例的總資產(chǎn),企業(yè)應(yīng)該測試資產(chǎn)是否有損傷。本條例并不意味著企業(yè)應(yīng)該根據(jù)重要性分類資產(chǎn),但意味著分類參考應(yīng)該更明確的,因此,資產(chǎn)減值會計的人為操縱空間可能會減少。資產(chǎn)減值的確認(rèn)不僅需要足夠完美的標(biāo)準(zhǔn),但也足夠活躍和發(fā)展外部市場的資產(chǎn),它通常是實現(xiàn)資產(chǎn)的賬面價值和市場價值,和賬面價值是一種記錄值可以很容易地得到這本書,但市場值受多種因素的影響,和它有很多實現(xiàn)模式。例如,根據(jù)股票的市場價值可以根據(jù)測量的可實現(xiàn)的凈變現(xiàn)價值及股票。此外,固定資產(chǎn)可以根據(jù)測量可以收回的應(yīng)收金額通過使用資產(chǎn)不斷或處理一次。很明顯,資產(chǎn)減值確認(rèn)的細(xì)節(jié)是決定確切的市場資產(chǎn)價值的測量,這是非常重要的確認(rèn)。目前,與非金融資產(chǎn)相比,金融資產(chǎn)的市場價值容易被證實,但仍有許多不確定因素。大部分非金融資產(chǎn)缺乏活躍的交易市場和市場價值的獲取信息更加困難。它是一個復(fù)雜的系統(tǒng)工程師培養(yǎng)活躍的交易市場的資產(chǎn),這涉及到很多因素。在短期內(nèi),作者認(rèn)為,金融企業(yè)的資產(chǎn)轉(zhuǎn)移的經(jīng)驗可用于引用,和城市可以發(fā)現(xiàn)企業(yè)資產(chǎn)評估和貿(mào)易中心,服務(wù)機(jī)構(gòu),中心應(yīng)堅持市場運作標(biāo)準(zhǔn),和服務(wù)企業(yè)確認(rèn)資產(chǎn)價值和轉(zhuǎn)移資產(chǎn)。相關(guān)部門可以構(gòu)成相關(guān)法律、法規(guī),相關(guān)資產(chǎn)交易市場將會出現(xiàn)適應(yīng)經(jīng)濟(jì)的發(fā)展,及相關(guān)政府部門應(yīng)主要培養(yǎng)企業(yè)相對市場的資產(chǎn)交易,促進(jìn)企業(yè)資產(chǎn)交易市場的形成。